SECTION 1. The Massachusetts General Laws are hereby amended by inserting the following new chapter:
Chapter of Massachusetts General Laws – COVID-19 Vaccination Tax Credit
Section 1. An Act to create a COVID-19 Vaccination Tax Credit (VTC), under the Laws of Massachusetts, providing for a Tax Credit, to certain qualified individuals, for specific assistance in encouraging vaccination.
Section 2. It is in the interest of Public Health, and Public Safety, that as many residents of Massachusetts, be vaccinated, as soon as it is possible, based on availability of vaccine, and logistics to administer such vaccine.
Section 3. It being understandable, that many individuals, have realistic concern, about the safety of vaccines, and should be encouraged to have the vaccines administered, as long as the vaccines have been determined by scientific authorities, to be safe.
It is in the economic interests of all persons in Massachusetts, that as wide, an appropriate vaccination campaign, can lead to a high percentage of vaccination of the population, that our Commonwealth, may be freed of the tyranny of COVID-19, in particular; so as to improve the overall health of our people, and the strength of our economy.
Therefore, this legislation authorizes a COVID-19 Vaccination Tax Credit (VTC), of at least $100, to each individual, who attaches to their Massachusetts Individual Income Tax, the Medical Documentation, of having received the required doses, of approved COVID-19 vaccines.
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